goods in transit in GST

Vehicle and goods confiscated under section 130 got released on Bank Guarantee

A vehicle carrying Arecanuts from Karnataka to Delhi was intercepted in Rajasthan and proceedings under section 129 was initiated against the vehicle. After due time in passing of the order, the proceedings were converted into that of section 130 with an allegation of evasion of tax, and subsequently confiscation order was passed against the vehicle and the goods. The taxable person cancelled the transaction with the purchaser and sought release of vehicle and goods. Adv. Vikram Gogra and Adv. Vaibhav Gogra acted on the matter and obtained the release of the vehicle along with the goods on a bank guarantee, which, although not prescribed under section 130, can still be accepted if the same is provided before the confiscation order is passed. What it taught is that time is of the essence in cases like these.

21 Apr, 2026